Just a moment...
Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review. 
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
Issues: Whether the Director General of Foreign Trade had jurisdiction to issue the impugned notification under Section 5 of the Foreign Trade (Development and Regulation) Act, 1992, and whether the notification was issued on behalf of the Central Government.
Analysis: The notification itself stated that it was issued in exercise of powers under Section 5 of the Foreign Trade (Development and Regulation) Act, 1992 read with paragraph 2.1 of the Foreign Trade Policy 2004-09, and that the Central Government was amending the relevant import schedule. The signature of the Director General of Foreign Trade as Ex-Officio Additional Secretary to the Government of India, together with the official files showing prior approval at the Central Government level, established that the notification was not a personal exercise of power by the Director General. The record also indicated that the policy decision originated from the Central Government and was implemented through the prescribed procedure.
Conclusion: The finding that the Director General of Foreign Trade lacked jurisdiction to issue the notification was unsustainable, and the learned Single Judge's judgment was set aside to that extent.